PROFILE
Position
Senior Associate dealing with a wide range of tax disputes including:
- representing a high-profile individual in connection with their participation in what HMRC considered a tax avoidance film scheme
- advising a major UK company in relation to its use of a captive insurance company
- advising a UK property company in relation to the appropriate accounting treatment of a disposal of property
- advising an offshore property developer in relation to its UK property development activity
- advising a corporate recipient of an onerous 3rd party information notice
- advising on ‘unallowable purpose’
- advising on COP8 and COP9 enquiries
Career
Steve is a barrister and a senior associate. He was called to the Bar in 1975 and pursued a lengthy career in the Solicitor’s Office of the Inland Revenue (latterly, HM Revenue & Customs) ending up in a senior position in that office.
Whilst working in the public sector Steve undertook a broad range of tax and public law work involving both advisory and litigation work. He has conducted litigation before all levels of the English and Welsh courts and tribunals, and the Court of Justice of the European Union. As a well as a period working as a Team Leader on the Tax Law Rewrite, he was also involved with the preparation of a number of Finance Bills.
Steve joined JHA in 2014 and is a member of the tax disputes team.
PROFESSIONAL QUALIFICATIONS
Called to the Bar in England and Wales, 1975
EDUCATION
College of Law - BVC
Southampton University - LLB
RELATED ARTICLES
Q&A: transfer pricing methods in United Kingdom
Graham Aaronson, Michael Anderson and Steve Bousher provide answers to common questions on transfer pricing methods.
Read More2017 Spring Budget: EU Rights and Claims
There does not appear to be any restrictions on EU law claims in today’s budget announcements. However the last two previous restrictions on EU claims were not announced with the budget but were only introduced very late at the final reporting stages of those bills, namely Part 8C CTA 2010 (the 45% super tax on interest payments by HMRC introduced in FA (2) 2015) and section 234 Finance Act 2013 (prohibition on interim payments against HMRC). There is one announcement that potentially infringes EU rights.
Read MoreAutumn Statement 2016 – views from the market
It seems that the proverbial white rabbit was the announcement of the single annual fiscal event. After the Spring Budget next year and the consequent Summer Finance Bill, from Autumn 2017 the Budget and Finance Bill cycle will move to the Autumn. Draft clauses for the next finance bill will be published in the Summer.
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